275B25[Failure to afford facility for inspection of books of account during search.]
Section 275B · Chapter XXII · page 1004 of the Act
If a person who is required to afford the authorised officer the necessary facility to inspect the books of account or other documents, as required
under clause (iib) of sub-section (1) of section 132, fails to afford such facility to the authorised officer, he shall be punishable with 26[simple imprisonment
for a term up to six months, or with fine, or with both].
25 Sub. for "Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132." by Act No. 4 of 2026, w.e.f. 1-3-2026.
26 Sub. for "rigorous imprisonment for a term which may extend to two years and shall also be liable to fine" by Act No. 4 of 2026, w.e.f. 1-3-2026.